The Issuer filed an amended and restated material change report (the Amended MCR) in respect of its material change report originally filed on December 16, 2022 (the December 2022 MCR). The December 2022 MCR was filed in connection with the offering by the Issuer of 12% Second Lien Notes and detached warrants, including to certain related parties of the Issuer. The December 2022 MCR did not include the required disclosure regarding insider participation or disclosure in accordance with Multilateral Instrument 61-101 Protection of Minority Securityholders in Special Transactions (MI 61-101) with respect to the offering. At the request of Staff, the Issuer filed the Amended MCR, which Amended MCR includes the previously omitted related party disclosure required under MI 61-101.

The Issuer did not previously file its loan agreement with Sygnum Bank AG, as well as documents incorporated by reference into the loan agreement, and its agreement with Foundry USA Pool as material contracts as required by National Instrument 51-102 Continuous Disclosure Obligations (NI 51-102). The Issuer also refiled the loan agreement and the July 19, 2023 amendment to the loan agreement without certain redactions as required under NI 51-102.

The Issuer re-filed an: (a) amended and restated management's discussion and analysis (the "A&R MD&As") related to its annual consolidated financial statements for the years ended February 28, 2023 and February 28, 2022, and the interim period ended May 31, 2023, (b) amended and restated annual information form for the year ended February 28, 2023 (the "A&R AIF"), and (c) amended and restated Form 51-102F6V Statement of Executive Compensation for the year ended February 28, 2023 (the "A&R Form51-102F6V" and together, the "A&R Annual Filings").

In the A&R MD&As, the Company has made certain corrective disclosures in respect of the Company's business, operations, projects, the impact of COVID-19 on the Company, related party transactions, capital expenditure commitments and known trends or expected fluctuations in the Issuer's financial resources and sources of financing that have been arranged but not yet used, breakdown of material expenses, including consulting fees and share based compensation, objectives and milestones as required under Form 51-102F1 Management's Discussion and Analysis.

The A&R AIF has been amended to reflect the Company's September 11, 2023 technical report with respect to its material property, the Lac a L'Orignal project. Finally, the A&R Form 51-102F6V was amended to correct share based compensation made to certain directors and officers that was previously omitted in the management information circular dated July 25, 2023 to include corrective disclosure providing additional details and clarifications with respect to the Issuer’s current business operations, prior news releases, revenues and direct costs, variations in financial reporting, and liquidity as required under Form 51-102F1 Management’s Discussion and Analysis.

The Issuer re-filed management’s discussion and analysis for year ended January 31, 2023 to include corporate governance disclosures in accordance with National Instrument 58-101 Disclosure of Corporate Governance Practices and executive compensation disclosures in accordance with Form 51-102F6V Statement of Executive Compensation – Venture Issuers for the periods ended January 31, 2023, 2022 and 2021, which were required to be filed at an earlier date.